https://www.taxtmi.com/acts?id=6139 The permanent establishment rule treats a fixed place of business-such as management, branch, office, factory, warehouse, agricultural or extraction sites-as creating taxable presence, with construction or assembly projects treated as permanent only if lasting over six months. Exclusions apply to purely preparatory or auxiliary activities (storage, display, purchasing, information-gathering, or processing by another enterprise). Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders can create a permanent establishment, while genuinely independent agents acting in the ordinary course of business do not. Insurance activities conducted through non-independent persons also create a permanent establishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Dec 2024 14:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6139 The permanent establishment rule treats a fixed place of business-such as management, branch, office, factory, warehouse, agricultural or extraction sites-as creating taxable presence, with construction or assembly projects treated as permanent only if lasting over six months. Exclusions apply to purely preparatory or auxiliary activities (storage, display, purchasing, information-gathering, or processing by another enterprise). Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders can create a permanent establishment, while genuinely independent agents acting in the ordinary course of business do not. Insurance activities conducted through non-independent persons also create a permanent establishment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6139